Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - 32/2018 - State Tax - Arunachal Pradesh SGST
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Extension of GSTR 1 filing deadlines for small taxpayers: staggered quarterly due dates and special electronic filing provisions announced. Notification extends FORM GSTR-1 deadlines for registered persons below the specified aggregate turnover threshold, prescribing staggered quarterly deadlines for outward supply details from July 2017 through March 2019, and mandates electronic filing by taxpayers in specified territories and newly registered taxpayers through the common portal; related monthly return time limits will be notified later.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR 1 filing deadlines for small taxpayers: staggered quarterly due dates and special electronic filing provisions announced.
Notification extends FORM GSTR-1 deadlines for registered persons below the specified aggregate turnover threshold, prescribing staggered quarterly deadlines for outward supply details from July 2017 through March 2019, and mandates electronic filing by taxpayers in specified territories and newly registered taxpayers through the common portal; related monthly return time limits will be notified later.
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